下面关于射极偏置电路的静态工作点，描述正确的是（ ）。
A. 射极电阻RE越大，静态工作点越稳定
B. 射极电阻RE越小，静态工作点越稳定
C. 射极电阻RE的大小，与静态工作点是否稳定无关
D. 两个基极电阻RB1和RB2的分压作用使静态基极电位稳定，为稳定静态工作点提供了条件
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下面关于射极偏置电路的动态分析，描述正确的是（ ）。
A. 输入电阻越大，电压增益也越大
B. 输出电阻的大小和固定偏置放大电路相同
C. 射极交流旁路电容CE是否存在对动态性能没有影响
D. 射极偏置电路的发射极有三种不同的接法，它们的动态性能各不相同
IFRS financial statements consist of consolidated statement of financial position and ().
A. Statement of comprehensive income
B. Cash flow statement
C. A statement of changes in equity
D. Explanatory notes
Generally, IFRS consolidated statements are () for non-listed companies in EU countries.
A. required
B. allowed
C. prohibited
D. permitted
Using the current rate method to translate the foreign entities’ financial statements, translation adjustments are included in ().
A. stockholders’ equity
B. exchange loss
C. exchange gain
D. current period income
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